December 11, 2018

Konstantinos Konstantakopoulos
Chief Executive Officer
Costamare Inc.
7 rue du Gabian
MC 98000 Monaco

       Re: Costamare Inc.
           Registration Statement Filed on Form F-3
           Filed November 19, 2018
           File No. 333-228457

Dear Mr. Konstantakopoulos:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form F-3 filed November 19, 2018

Selling Shareholders, page 6

1.     We note your disclosure that Costamare Inc. entered into a share
purchase agreement with
       some of the selling shareholders that permits Costamare, upon serving a
share settlement
       notice at any time within six months of the effective date of this
registration statement, to
       elect to pay a portion of the consideration under the share purchase
agreement in common
       stock. Given Costamare may elect to pay consideration under the
agreement in common
       stock in the future, please provide us your analysis as to why that
transaction would be
       considered a completed private placement such that it is appropriate to
register the resale
       of those shares now. Refer generally to Question 134.01 of the
Securities Act Section of
       the Compliance and Disclosure Interpretations, available on our website
at www.sec.gov.
 Konstantinos Konstantakopoulos
Costamare Inc.
December 11, 2018
Page 2
General

2.       Please explain to us why you are registering a dollar amount, rather
than the number of
         shares being offered for resale. As part of your response, please
explain the authority you
         are relying upon to register a dollar amount, rather than the number
of shares. We may
         have further comment once we review your response.
3.       Please confirm your understanding that you should clear any
outstanding SEC staff
         comments on your Form 20-F (file no. 001-34934) for fiscal year end
December 31, 2017,
         filed on February 27, 2018, before requesting an acceleration of
effectiveness of this
         registration statement.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Susan Block at 202-551-3210 or Anne Parker, Assistant
Director, at 202-
551-3611 with any other questions.



FirstName LastNameKonstantinos Konstantakopoulos              Sincerely,
Comapany NameCostamare Inc.
                                                              Division of
Corporation Finance
December 11, 2018 Page 2                                      Office of
Transportation and Leisure
FirstName LastName